Article 289 A of the French Tax Code requires non-EU companies carrying out taxable operations in France to appoint an accredited fiscal representativeA jointly liable intermediary appointed by non-EU companies to fulfil French VAT obligations. Learn more →. This representative is jointly liable for the VAT debts of the company it represents.
Companies established in an EU Member State, or in a country with a mutual administrative assistance agreement with France, benefit from a lighter regime: they can appoint a simple tax agent, who fulfils the same reporting obligations without joint liability for the represented company's VAT debts.
AFC can act as fiscal representative or tax agent, depending on your company's situation.
Who needs to appoint a tax agent?
- Companies established in an EU Member State — a tax agent is sufficient
- Countries with a mutual assistance agreement with France (42 states including the UK, Australia, India, Japan, Norway…) — a tax agent is required. See the full list →
What about the accredited fiscal representative?
- Non-EU company making sales of goods in France
- Intra-community acquisitions or transfers of goods located in France
- Distance sales (e-commerce) to French consumers beyond the thresholds
- Intangible services to non-taxable persons using the service in France
- Imports under a customs regime requiring a French VAT number
New as of 01/01/2026: France has abolished the occasional fiscal representative regime. Non-EU companies can no longer import under customs procedure 42 using a simplified representative's VAT number. However, occasional tax agents remain available to EU companies.
How we proceed
Reviewing your situation
Determining the applicable regime — fiscal representative or tax agent — based on your company's country of establishment.
Appointing your tax agent or fiscal representative
Setting up the accreditation suited to your status.
French VAT registration
Obtaining your intra-community VAT number and creating your business account on impots.gouv.fr.
Ongoing filing
Handling your periodic VAT returns (CA3) over time.
Frequently Asked Questions
What is the difference between a fiscal representative and a tax agent?
The accredited fiscal representative is jointly liable for the VAT debts of the company it represents (mandatory for non-EU companies). The tax agent fulfils the same reporting obligations but without joint liability — a lighter status reserved for companies established in the EU or in a country with a mutual assistance agreement with France.
Does a UK company need a fiscal representative or a tax agent?
Since the UK has signed a mutual assistance agreement with France, a UK company can appoint a simple tax agent, without going through the more demanding jointly-liable fiscal representative regime.
Is the tax agent liable for the VAT debts of the company it represents?
No. This is precisely what distinguishes the tax agent from the accredited fiscal representative: the agent fulfils reporting obligations on behalf of the company, but is not jointly liable for the VAT due.
What changed for the occasional fiscal representative since 2026?
Since 1 January 2026, France has abolished the occasional fiscal representative regime: non-EU companies can no longer import under customs procedure 42 using a simplified representative's VAT number. Occasional tax agents remain available to EU-established companies.